SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001
Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I
148(1) was issued, which was responded to by filing a return of income on 06.06.2003 at Rs.19,30,992, i.e., at an increase of Rs.1,02,199, retaining deduction u/c. VI-A at Rs.4.15 crores, even as that u/s. 80HHC stands enhanced to Rs.471.53 lakhs. This variation was explained in the assessment proceedings as on account of omission
